630 
Un3f 
no, 661 
cop,  9 

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BLANKS  FOR  USE  IN  ANALYZING  THE  FARM 
BUSINESS  AND  DETERMINING  THE 
FARM  INCOME. 


83359°— Bull.  661°— 15 - 2 


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UNIVERSITY  Oi- 
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agriculture 


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Farm  Area. 


State . Farm  year  beginning . ,  191. . 

Operator . P.  0.  address . 

Landlord . P.  0.  address . 

Township . Miles  to  railroad . 

Location . 

Acres  owned . Acres  cash  rented . 

Acres  share  rented . Total  acres  operated . 

Acres  in  woods . Acres  in  roads,  building  lots,  etc . 

Acres  in  pasture . Acres  in  crops . 

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LANDLORD  S  STOCK. 


A  METHOD  OF  ANALYZING  THE  FAKM  BUSINESS. 


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FARMERS'  BULLETIN  661. 
Receipts  from  Stock  Products. 


Amount. 

Price. 

Operator. 

Landlord. 

Butter . 

Creamery  milk . 

Market  milk . 

Cheese . 

Wool  . 

E£T£73  . 

Hides . 

Honey . 

Breeding  fees . 

Total . 

Live-Stock  Summary. 


Operator. 


Landlord. 


Stock  products 
Stock  sold . 


Value  of  live  stock  at  end  of  year. 

Total . 

Live  stock  purchased . 

Value  of  live  stock  at  beginning 
of  year. . 


Total . 

Live  stock, liet  increase 


Receipts,  Miscellaneous  Sources. 


Amount. 

Price. 

Operator. 

Landlord. 

Labor . 

Machine  work . 

Cash  rent  for . 

Rent  of  buildings . 

Sirup  and  sugar . 

Lumber,  posts,  etc . 

Total _ 

A  METHOD  OF  ANALYZING  THE  FARM  BUSINESS. 


23 


Current  Expenses. 


Operator. 

Landlord. 

B,ppnlar  hired  labor .  ,  mo 

Extra  hired  labor . .  mo, 

Board  hired  labor . mo . . 

Family  labor . mo. . 

Board  of  family  labor . 

Repair  of  machinery . 

Repair  of  buildings . 

Repair  of  fences . 

Feed:  Hay,  silage,  etc . 

Feed:  Grain  and  concentrates . 

Feed  grinding . 

Silo  filling . 

Corn  shredding . 

Milk  hauling . 

Horseshoeing . 

Breeding  fees . 

Veterinary . 

Seed,  plants,  trees . 

Fertilizer,  manure . 

Spray  materials . 

Twine . 

Thrashing . 

Baling . 

Machine  work  hired . 

Fuel  and  oil  for  farm  work . 

Bags,  barrels,  crates . 

Cotton  ginning . 

Insurance . 

Taxes  on  farm  property . 

Water  tax . 

Cash  rent . 

Total . 

Depreciation  on  Equipment  and  Buildings. 


Dwelling,  . .  per  cent  of  value . 

Other  buildings,  . .  per  cent  of  value 
Machinery,  . .  per  cent  of  value _ 

Total . 

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FARMERS  BULLETIN  661. 
List  op  Machinery. 


No. 

Kind. 

Value  at 
beginning 
of  year. 

No. 

Heavy  wagons . 

Light  wagons . 

Pleasure  wagons .... 

Sleighs . 

Walking  plows . 

Sulky  plows . 

Disk  harrow . 

Spike-tooth  harrow.. 

Spring-tooth  harrow. 

Roller . 

Weeder . 

Corn  planter.. 

1-horse  cultivator .  . 

2  or  3  horse  cultivator 

Corn  binder . 

Grain  binder . 

Grain  drill . 

Hay  loader . 

. 1 

Kind. 


Mowing  machine. . . . 

Hayrake . 

Tedder . 

Hayfork  and  stacker 
Manure  spreader. . . . 

Corn  shredder . 

Ensilage  cutter . 

Corn  shelter . 

Potato  planter . 

Potato  sprayer . 

Potato  digger . 

Orchard  sprayer 
Gasoline  engines. . . . 
Dairy  equipment . . . 
Poultry  equipment. . 

Evaporator . 

Harness . 

Minor  equipment... 


Value  at 
beginning 
of  year. 


Total. 


Feed  and  Supplies.1 


Beginning  of  farm  year. 

End  of  farm  year. 

Amount. 

Price. 

Value. 

Amount. 

Price. 

Value. 

Hay 

Wheat. . . 

Oats.  .  . 

Com 

Straw.  . 

Silage . . 

Seed . 

Othor  Rurmlios  _  _  _  . . 

Total 

1  :  • 

Feed  and  supplies:  Decrease .  Increase . 

1  In  case  the  landlord  owns  a  share  of  the  feed  and  supplies,  make  the  proper  division  when  transferring 
to  the  summary.  If  the  total  value  of  the  feed  and  supplies  on  hand  at  the  end  of  the  year  is  greater  than 
at  the  beginning,  the  difference  is  an  increase;  if  less,  a  decrease. 


A  METHOD  OF  ANALYZING  THE  FARM  BUSINESS. 


25 


Capital. 


Beginning  of  farm  year. 

Real  estate  (p.  7) . 

Operator. 

Landlord. 

Livestock  (p.  22) . 

Machinery  (p.  24) . 

Feed  and  supplies  (p.  24) . 

Cash . 

Totrl . 

Summary. 


Operator. 

Capital . 

Item. 

Total. 

— > 

Receipts  from: 

Page  19,  Crop  sales . 

Page  22,  Live  stock,  net  increase . 

Page  22,  Miscellaneous . 

Page  24,  Increase  feed  and  sup¬ 
plies. 

Total  receipts . 

-> 

Expenses: 

Page  23,  Current . 

Page  23,  Depreciation . 

Page  24,  Decrease  in  feed . 

Total  expenses . 

- 

Farm  income . 

Interest  on  capital,  .  -  per  cent 1 . . . . 

Farmer’s  labor  income . 

Landlord. 


Item. 


Per  cent  re¬ 
ceived  on 
in  ves  t  - 
ment 


Total. 


Use  current  rate  of  interest  on  well-secured  farm  loans. 


26 


FARMERS  BULLETIN  661. 


Some  Tests  of  Farm  Efficiency. 

Number  of  crop  acres  per  work  horse . 

Number  of  months  of  man  labor,  including  operator’s . 

Number  of  man-labor  years  1 . 

Number  of  crop  acres  per  man  2 . gf . 

Percentage  of  total  investment  in  real  estate . 

Investment  in  buildings  per  crop  acre . 

Number  of  animal  units  3 . 

Investment  in  barns  per  animal  unit . 

Number  of  productive  man-work  units  4 . 

Number  of  productive  man-work  units  per  man . 

Man-labor  cost  per  productive  work  unit 5 . . 

Net  receipts  per  animal  unit  6 . 

Value  of  feed  consumed  per  animal  unit 7 . . 

Milk  receipts  per  cow . 


1  Divide  number  of  months  of  man  labor  by  12.  This  gives  the  number  of  man-labor  years. 

2  Divide  number  of  crop  acres  by  number  of  man-labor  years. 

3  In  figuring  the  amount  of  live  stock  on  the  farm,  it  is  necessary  to  have  some  basis  for  comparing  the 
different  kinds  of  animals.  One  horse,  cow,  or  steer  is  equivalent  to  one  animal  unit;  two  head  of  young 
stock  (of  the  above  kinds)  are  counted  as  one  animal  unit;  7  sheep,  14  lambs,  5  hogs,  10  pigs,  or  100  chickens 
are  each  counted  as  one  animal  unit. 

4  In  order  to  have  a  basis  for  computing  the  time  required  for  different  farm  operations,  a  normal  day’s 

labor  of  10  hours  is  considered  a  work  unit.  See  page  12  for  table  giving  list  of  work  units. 

6  Find  the  cost  of  all  farm  labor,  including  value  of  operator’s,  and  divide  by  the  number  of  man-work 
units. 

6  Divide  the  net  increase  under  live-stock  summary  (p.  22)  by  the  number  of  animal  units,  not  including 
work  horses. 

7  Find  the  total  at  farm  prices  of  the  value  of  all  crops  fed,  plus  a  charge  for  pasture,  plus  amount  of 
feed  bought,  and  plus  or  minus  the  difference  in  the  feed  inventory,  and  divide  by  the  number  of  animal 
units. 


O 


WASHINGTON  :  GOVERNMENT  PRINTING  OFFICE  :  1915 


